1. Bear Company has set the following standards for the production of one unit of output: Direct labor: 4 hours at $7.00 per hour = $28 per unit. During June, actual production amounted to 420 units of output. Actual direct labor hours worked were 1,720 hours and total direct labor costs were $12,212. The labor efficiency variance for June is:

   		$ 452 F
   		$ 284 U
   		$ 280 U
   		$1,680 U